Corruption and Tax Structure in American States

Corruption and Tax Structure in American States

We examine the extent to which public corruption influences the tax structure of American states. After controlling for other tax structure influences, we find that states with greater measured public corruption have more complex tax systems, have higher tax burdens, rely more heavily on regressive...

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Bibliographic Details
Main Authors: Liu, C. (Author), Mikesell, J.L (Author)
Format: Article
Language:English
Published: SAGE Publications Inc. 2019
Subjects:
corruption
fiscal illusion
indirect tax
tax regressivity
tax share by business
Online Access:View Fulltext in Publisher
Description
Summary:We examine the extent to which public corruption influences the tax structure of American states. After controlling for other tax structure influences, we find that states with greater measured public corruption have more complex tax systems, have higher tax burdens, rely more heavily on regressive indirect taxes, and have smaller shares of their tax burdens with initial impact on business. These are significant structural impacts on the tax systems. © The Author(s) 2018.
ISBN:02750740 (ISSN)
DOI:10.1177/0275074018783067

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